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Worksheets

Source Documents

Total questions: 32

Worksheet time: 16mins

Name
Class
Date
1.

Name this source document.

a)

receipt

b)

cash register slip

c)

payment voucher

d)

invoice

2.

State the source document issued or received for the following transaction:

Sold inventory on credit to Joyce.

a)

invoice issued

b)

invoice received

c)

payment voucher received

d)

remittance advice received

3.

State the source document issued or received for the following transaction:

Sold non-current assets on credit to Randy.

a)

invoice issued

b)

invoice received

c)

cash register slip issued

d)

receipt issued

4.

State the source document issued or received for the following transaction:

Sold non-current assets to Nancy for cash.

a)

receipt issued

b)

payment voucher received

c)

bank statement received

d)

invoice issued

5.

State the source document issued or received for the following transaction:

Purchased inventory on credit from Perry.

a)

Invoice received

b)

Invoice issued

c)

Debit note received

d)

Receipt received

6.

State the source document issued or received for the following transaction:

Purchased non-current assets on credit from Sherry.

a)

invoice received

b)

invoice sent

c)

debit note received

d)

credit note received

7.

State the source document issued or received for the following transaction:

Cash sales to Rickey.

a)

receipt / cash register slip issued

b)

payment voucher issued

c)

remittance advice issued

d)

debit note issued

8.

State the source document issued or received for the following transaction:

Cash purchases from Yvonne.

a)

receipt / cash register slip received

b)

payment voucher issued

c)

invoice received

d)

debit note received

9.

State the source document issued or received for the following transaction:

Sherry (credit customer) returned faulty inventory / goods.

a)

debit note issued

b)

credit note issued

c)

debit note received

d)

credit note received

10.

State the source document issued or received for the following transaction:

Overcharged Sherry (a credit customer) for inventory previously sold to her.

a)

debit note received

b)

debit note issued

c)

credit note received

d)

credit note issued

11.

State the source document issued or received for the following transaction:

Undercharged Cherrie for inventory previously sold to her.

a)

debit note issued

b)

debit note received

c)

credit note issued

d)

credit note received

12.

State the source document issued or received for the following transaction:

Returned faulty inventory to Perry.

a)

debit note received

b)

debit note issued

c)

credit note received

d)

credit note issued

13.

State the source document for the following transaction:

Paid rent by cheque.

a)

payment voucher

b)

receipt

c)

invoice

d)

debit note

14.

State the source document for the following transaction:

Paid salaries by cash.

a)

bank statement

b)

payment voucher

c)

receipt

d)

credit note

15.

State the source document for the following transaction:

Quincy contributed a fish tank into his business

a)

memorandum

b)

invoice

c)

receipt

d)

remittance advice

16.

State the source document for the following transaction:

Transferred cash from bank to office.

a)

payment voucher

b)

receipt

c)

debit note

d)

credit note

17.

State the source document issued or received for the following transaction:

Credit sales of inventory to Farah.

a)

invoice received

b)

invoice issued

c)

debit note issued

d)

receipt issued

18.

State the source document for the following transaction:

Received commission by cheque.

a)

remittance advice

b)

receipt

c)

debit note

d)

credit note

19.

State the source document issued or received for the following transaction:

Farah, a credit customer, returned damaged inventory.

a)

invoice issued

b)

debit note issued

c)

credit note issued

d)

receipt

20.

State the purpose of a bank statement.

a)

an internal document for the business to track payments made.

b)

states the deposits into and withdrawals from the business bank account.

c)

acts as evidence that the business made a payment.

d)

acts as evidence that the business has received a payment.

21.

State the purpose of a credit note.

a)

states the amount to be reduced from the invoice that was issued earlier.

b)

states the amount the buyer owes the seller.

c)

states the amount to be added on to the invoice that was issued earlier.

d)

tracks payments made by the business.

22.

State the purpose of a debit note.

a)

states the amount the buyer owes the seller.

b)

states the amount to be reduced from the invoice that was issued earlier.

c)

states the amount to be added on to the invoice that was issued earlier.

d)

acts as evidence that the business has made a payment.

23.

State the purpose of an invoice.

a)

States the amount the buyer owes the seller.

b)

Acts as evidence that the business has made a payment.

c)

States the amount to be reduced from the invoice that was issued earlier.

d)

States the amount to be added on to the invoice that was issued earlier.

24.

State the purpose of the payment voucher

a)

States the deposits into and withdrawals from the business bank account.

b)

An internal document for the business to track payments made.

c)

States the amount the buyer owes the seller.

d)

States the amount to be reduced from the invoice that was issued earlier.

25.

State the purpose of a receipt.

a)

states the amount to be added on to the invoice that was issued earlier.

b)

states the amount to be reduced from the invoice that was issued earlier.

c)

an internal document for the business to track payments made

d)

acts as evidence that the business has made a payment.

26.

When a customer pays the supplier in cash, the supplier will issue the customer a document called a _________________.

a)

receipt

b)

invoice

c)

payment voucher

d)

debit note

27.

A supplier who has undercharged a customer will issue the customer a document called a ________________________.

a)

debit note

b)

credit note

c)

invoice

d)

remittance advice

28.

when a supplier sells goods on credit, the supplier will issue the customer a document called a / an ________________.

a)

invoice

b)

debit note

c)

credit note

d)

payment voucher

29.

The business will receive from the bank a ___________________ which states the deposits and withdrawals made to and from the business bank account.

a)

bank statement

b)

income statement

c)

bank reconciliation statement

d)

memorandum

30.

Transactions are recorded based on reliable and verifiable information. This is in accordance with the _____________ concept.

a)

accounting entity

b)

consistency

c)

consistency

d)

objectivity

31.

Transactions should be recorded in the accounts at their original cost shown in the source documents. This practice complies with the _____________________ concept.

a)

accounting period

b)

matching

c)

materiality

d)

historical cost

32.

Which of the following source document is used to record transactions in the Cash Book?

a)

Payment voucher

b)

Credit note

c)

Debit note

d)

Sales Invoice